Section 15(1)(c) in The Delhi Value Added Tax Act, 2004
(c)[ the goods were purchased either as trading stock for re-sale in an unmodified form or otherwise or as raw material for incorporation or division into trading stock;] [Substituted by DVAT (Second Amendment) Act, 2005 (10 of 2005) dated, 16-11-2005, w.r.e.f. 1-4-2005.]